SUBPART N. SPECIAL PROVISIONS, DONATION
OF TAX REFUNDS
§120.37. Refund designation on tax form
A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in
any other provision of law to the contrary, the designation to donate all or any portion of the
total amount of tax refund shall be made at the time of the filing of the current year tax return
and shall be made on the income tax return form as prescribed by the secretary of the
Department of Revenue.
B. Except as provided in R.S. 47:120.131, when the total amount of tax refunds
donated to any donee is less than ten thousand dollars per year for two consecutive years,
designation of such donee shall be removed from the income tax form.
C. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in
any other provision of law to the contrary, upon receipt of any taxpayer's current year income
tax return upon which the designation of a donation has been made, the secretary shall enter
in a central record the amount of the donation and the name of the donor. Notwithstanding
any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to
the contrary, the amount of the donations received by the secretary, less twenty percent
credited to the department's expenses to defray administrative and printing expenses, shall
be disbursed to the designated donee before March first of the year following the year in
which the tax return was filed. Following the initial disbursement of monies, the secretary
shall quarterly disburse monies to the designated donees. The provisions of this Subsection
shall supercede any other provision of law in this Title 47 to the contrary.
D. The provisions of this Section shall be applicable to all existing and future refund
donations as provided for in Chapter 1 of Subtitle II of this Title and shall supercede any
provision of law to the contrary in this Title.
Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts
1997, No. 658, §2; Acts 2012, No. 7, §1, eff. June 30, 2012; Acts 2016, No. 187, §1, eff.
May 26, 2016.